Consider the following statements and select the correct answer from the code given below:Assertion (A): State Finance Commission is a constitutional body.Reason (R): Union Finance Commission cannot recommend financial assistance to Panchayats

• A. Both (A) and (R) are true and (R) is correct explanation of (A)
• B. Both (A) and (R)are true but (R) is not the corret explanation of (A)
• C. (A) is true, but (R) is false
• D. (A) is false, but (R) is true